Fees and Their Role in Public Finance A Jurisprudential Foundational Study

Abstract

Fees are considered one of the primary sources of revenue in public finance, contributing in supporting government budgets and financing public services. Therefore, it is necessary to clarify the nature of these fees and their ruling in Islamic law. This research aims to explain the ruling on collecting fees, their jurisprudential adaptation, the regulations for imposing them, and the difference between fees and taxes. It also discusses their economic importance and role in public finance. This study found that fees repesents an important resource for many countries and institutions, especially in developing countries. Fees are considered sovereign revenues that enable the state to fund its expenditures and implement its public policies, helping the state organize and manage public utilities. The main regulations for imposing fees include: the service must be legally permissible, the revenue from fees should correspond to the cost of the service, and fees should be used to provide the service for which they were collected